90 - "Sales". Subaccounts nkhani 90

Bungwe lirilonse malonda pa nthawi ya ntchito zachuma ndi chidwi ndi kusanthula mozama zotsatira ndalama. M'mene polojekiti ikuyendera yake ndalama panopa ndalama ndi angapo kuyankha nkhani: 99, 90, 91. Kupeza zolondola zokhudza kapangidwe, mphamvu, ntchito buku ndi Zimatheka ndi chinyezimiro kabwino ka deta mu nkhani zimenezi.

makhalidwe chifukwa

Nkhani 90 "Sales" ndi zovuta kwambiri dongosolo, zomwe zimathandiza kuti alandire ndi kuunikira zotsatira wogwirizira wa kampani. Dziwani kuti malangizo chachikulu cha ntchito chitanthauza amene anawerengedwa malamulo. Izi ntchito kumabweretsa okhazikika chifukwa chuma, ndilo Uwerenge index okwana amatenga osachepera 5-7%, ndi kuthekera kwa kampani kuchita chilichonse kololedwa pa maganizo a za malamulo, ntchitoyi. The malangizo waukulu tingaone:

1. Kumasulidwa kwa mitundu yosiyanasiyana ya mankhwala (katundu, katundu wapakatikati, zipangizo ndi zina zotero. D.).
2. Kupereka mndandanda inayake ntchito (kutumiza kayendedwe, zofunikira, banja ndi zina zotero. D.).
3. Akuphedwa ntchito za amakhala osiyana ndi mavuto pansi mgwirizano (sanali mafakitale ndi chikhalidwe mafakitale).

90 akutumikira kuonetsa ndalama ndalama ndi mtundu zazikulu, ntchito zokhudzana ndi ndalama.

Chinyezimiro mu Malawi

Yowerengera 90 ndi kupanga, yogwira-chabe, malingana ndi ntchito ina yapadera subaccounts zinthu. Bwino (otsalawo) za chiyambi ndi mapeto a nthawi ya si bwino si anasonyeza. Cholinga cha ndalamayi ndi tanthauzo la ndalama (wogwirizira) zotsatira za ntchito ya ogwira ntchito za nyengo ilili. Kuchuluka masamu ndi anasamutsidwa kupanga chizindikiro wamba profitability kapena imfa ya ntchito. The chifukwa cha ndalama masamu ngati kusiyana pakati pa turnovers nkhani boma. 90 mphambu ali ofala: izo kwathunthu anatseka okha pa muyezo wa Katolika, kumapeto kwa chaka kalendala. Adawalamulira kuonetsa ndalama zonse pa ngongole ya - anapeza (chimaposa malonda).

Kapangidwe mawunikidwe nkhani

Ntchito molondola, kutsegula boma chifukwa cha nkhani 90 kwa zinthu zotsatirazi:

• 90/1 "malonda malonda";
• 90/2 "Kupanga mtengo wa katundu";
• 90/3 "VAT";
• 90/4 "Excises";
• 90/5 "Tumizani ntchito";
• 90/9 "Gayo ndi / kapena zomvetsa pa malonda."

Aliyense boma chifukwa ladzala lonse wotuluka chaka malonda. Anapanga kumapeto kwa nthawi iliyonse zisinthe atseka kuti 90/9 ndipo alibe yotsala wapakatikati. ntchito zachuma komanso ya mwezi watha kuchita masamu kuti kusiyana zolowa pa madebiti ndi okwana turnovers ngongole pa nkhani boma. Malinga chizindikiro cha mtengo analandira imachitika kwa boma 9 amene atseka nkhani 99.

ndalama

Kuonetsa chuma anazindikira pa FDR (udindo wa accountancy) 9/99, revenues ntchito yaikulu analenga subaccount 90/1. Pamafunika mu ndalama nkhani malonda mankhwala, ntchito ndi katundu anagulitsa, misonkhano, ndi zina zotero. D. Kuchuluka kwa manambalawo ndalama kwa ngongole ya kum'mwera Nkhani makalata ndi nkhani 62 "m'midzi madebiti ogula. Ndiponso Kulumikizana zingagwiritsidwe ntchito:

• Ndine 76 Km 90/1 "Ndalama ku amangawa zina ndi angongole."
• Ndine 50, 55, 52, 51, Km 90/1 "amatamanda ndi ndalama Pamudzi, ndalama, chifukwa wapadera kapena ndalama za kumalo a ntchito."
• Ndine 79 Km 90/1 "Ndalama ku nthambi kapena wocheperapo."
• Ari 98, 90/1 Kr "Mbali ya chimaposa chifukwa allocated kwa pafupi nthawi ndalama" (ndi malipiro pasadakhale).

Total zolowa ngongole ndi 90/1 mwachidule mapulogalamu ndalama kwa malonda mu mwezi panopa, lomwe m'tsogolo adzatumikira kuwerengera chifukwa cha ndalama ntchito zachuma za kampaniyo.

ndalama

Yopanga (aakulu) mtengo wa mankhwala chopangidwa aumbike pa nkhani ya mawerengedwe ndi debited ku nkhani 41, 43, 45, 40. Pa mtengo uwu, linalembedwa pa katundu wa malonda kusasanyiwa, kumene kusungidwa mpaka anagulitsa. Pamene kugulitsa katundu, katundu, kupereka zosiyanasiyana ntchito ndi ntchito za ntchito ndi bungwe lirilonse kumachititsa ndalama zina sanali m'gulu la mtengo wa mankhwala chopangidwa. Mtundu wa mtengo wotchedwa ndalama malonda amene angapeze chifukwa cha maphunziro ndi malonda. Zikuphatikizapo chiwerengero cha PBU 10/99 ndalama pa malonda, ma CD zina, mayendedwe ndi kusunga. Mphambu 90 zolemba mu nkhani iyi, ndi njira zotsatirazi:

• "Katundu anakopera (yomalizidwa mankhwala) pa mtengo buku." Deuteronomo 90/2, Km 43, 40, 41
• "Pambuyo malonda mphepete" Deuteronomo 90/2, 42 Km.
• Deuteronomo 90/2, RM 44 "accrued kuchuluka kwa malonda ndalama (kudziŵidwa)."

Anyakugulisa musati kupanga ndalama ndi kupanga anagula katundu unachitikira zogulitsa zalembedwa pa nkhani 45. Pamene ndikukhazikitsa zoonjezera (malonda) ndalama ali pa Km 44 "Kufalitsa ndalama".

misonkho

Ngati ogwira ntchito, mogwirizana ndi chilamulo, ndi wolipira msonkho excise, VAT, malonda ntchito, katundu ndi ntchito zaperekedwa kwa kulolerana wa mitundu ya msonkho mu mtengo weniweni. Udzayesedwa poyera msonkho wogula pa 90/3, 90/4. Pankhani wochita malonda tsopano nkhani ntchito katundu chifukwa 90/5. Pamene kuwerengetsa nkhani VAT 90 limafanana ndi bizinesi, ndi Kulumikizana zotsatirazi:

• Deuteronomo 90/3, RM 68 "anasonyeza VAT zokhudza malonda."

Mofananamo kusonyeza misonkho onse operekedwa mbali zosiyanasiyana.

moyenera Reformation

90 Nkhani adzakhala kutsekedwa mu masiteji, izo kwenikweni anatsimikiza ndi zolowa nyengo zatsopano lililonse boma nkhani. Aliyense wa iwo chatsekedwa Kulumikizana pa 90/9. kutsekedwa Akaunti 90 ikuchitika mu dongosolo linalake, monga chiwembu kuti:

1. Kuwerengetsa kuchuluka kwa wotuluka pa subaccount 90/1, yikidwa mawaya subaccount anatseka AT 90/1, 90/9 Kr.
2. Tikaganizira zolowa mwachidule ndi phindu chifukwa unachitikira madebiti 90/9, 90/2, ngongole, 3, 4, 5.
3. Zolowa onse boma nkhani ndi sikelo 90 akhale ziro.
4. Pa 9 subaccount kudziwa ntchito ndalama, amene masamu monga kuchuluka olembedwa pa DR - kutembenukira nkhani kt. Malinga chifukwa izo debited ku nkhani ya 99.
5. The bwino m'ma / cq. 9 "Malonda, chitayiko malonda" ayenera kutsekedwa pa mapeto, mwachitsanzo. E. Khalani ziro.

Mu nkhani muyezo pepala 90 si osonyezedwa pa inventories onse chifukwa ayenera kufufuzidwa, mwina kwa chaka kalendala chifukwa cha zolakwa ndi zolowa ndi unclassified. Ngati ndalama zimenezi ndi kumeneko, m'pofunika adzafafaniza Kulumikizana lolingana, kugwira bwino cha Katolika ku kuzipeleka kwa malipoti. Pa nthawi yomweyo deducted phindu okwana nkhani 91 "Other ndalama ndi ndalama", chifukwa cha kutsekedwa 90 ndi 91 chifukwa cha 99 anapanga chifukwa ndalama ku ntchito ya gulu la chaka panopa.

Pulogalamu ya mlandu

Ntchito ya mlandu ano kumaphatikizapo akugwiritsa ntchito mapulogalamu apadera. Kutseka zolipiritsa zonse zofunikira zimachitika basi pamene inu kutseka nthawi. Udindo wa wantchitoyo mlandu zikuphatikizapo chofufuzidwa wa zotsatira ndi ulaliki wa ntchito malonda. Kuphunzira bwino mayesero ndi kusanthula ngongole zingakuthandizeni younikira ndi zonse za kutsekedwa nkhani kupeza zotsatira zolondola. Akaunti 90 ndi debited kwa pepala bwino, ndikofunika kuti mudziwe cholinga. Choncho, kwa yowerengera mkulu wa kukonzanso ndondomeko ya bwino n'kofunika kwambiri. Amatanthauza osati kutsekera zolondola nkhani, komanso afufuze Buku pa nthawi yonse.